Section 3
SEC. 3. Section twenty-nine of Act Numbered Twenty-three hundred and thirty-nine is hereby amended to read as follows: "SEC. 29. Secondary certificate in lieu of destroyed cedilla certificate.—The Collector of Internal Revenue, upon presentation to him of satisfactory proof in the form of an affidavit of the actual destruction or loss of a cedula certificate by accident, fire, or other casualty and without any fraud or negligence on the part of the taxpayer, shall issue gratuitously a secondary certificate showing the number of the original certificate and its date, together with the other information contained therein, which secondary certificate may be used in lieu of the original certificate for all purposes."